Kerala HC Quashes ITC Denial as Returns Were Filed Within Section 16(5) Cut-Off Date

Core Constructions Vs State Tax Officer (Kerala High Court) The petitioner challenged an order passed under Section 73 of the CGST/SGST Act, 2017, which denied input tax credit (ITC) for November 2018, December 2018, and January 2019 to March 2019 on the ground that returns were not filed within the period prescribed under Section 16(4) of the CGST Act. The petitioner contended that Section 16(5) of the CGST Act entitled it to claim ITC because the relevant returns had been filed before the cut-off date of 30.11.2021. The assessment order itself recorded that the returns for the relevant perio...